26 CFR Topic
Items Specifically Included in Gross Income
June 25, 2020
§
1.72-9
Tables
§
1.72-5
Expected return
§
1.72-6
Investment in the contract
§
1.72-7
Adjustment in investment where a contract contains a refund feature
§
1.72-8
Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee
§
1.71-1
Alimony and separate maintenance payments; income to wife or former wife
§
1.71-1T
Alimony and separate maintenance payments (temporary)
§
1.71-2
Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939
§
1.72-1
Introduction
§
1.72-2
Applicability of section
§
1.72-3
Excludable amounts not income
§
1.72-4
Exclusion ratio
§
1.72-10
Effect of transfer of contracts on investment in the contract
§
1.72-11
Amounts not received as annuity payments
§
1.72-12
Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract
§
1.72-13
Special rule for employee contributions recoverable in three years
§
1.72-14
Exceptions from application of principles of section 72
§
1.72-15
Applicability of section 72 to accident or health plans
§
1.72-16
Life insurance contracts purchased under qualified employee plans
§
1.72-17
Special rules applicable to owner-employees
§
1.72-17A
Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees
§
1.72-18
Treatment of certain total distributions with respect to self-employed individuals
§
1.72(e)-1T
Treatment of distributions where substantially all contributions are employee contributions (temporary)
§
1.72(p)-1
Loans treated as distributions
§
1.83-2
Election to include in gross income in year of transfer
§
1.83-3
Meaning and use of certain terms
§
1.73-1
Services of child
§
1.74-1
Prizes and awards
§
1.75-1
Treatment of bond premiums in case of dealers in tax-exempt securities
§
1.77-1
Election to consider Commodity Credit Corporation loans as income
§
1.77-2
Effect of election to consider commodity credit loans as income
§
1.78-1
Gross up for deemed paid foreign tax credit
§
1.79-0
Group-term life insurance—definitions of certain terms
§
1.79-1
Group-term life insurance—general rules
§
1.79-2
Exceptions to the rule of inclusion
§
1.79-3
Determination of amount equal to cost of group-term life insurance
§
1.79-4T
Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary)
§
1.82-1
Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment
§
1.83-1
Property transferred in connection with the performance of services
§
1.83-4
Special rules
§
1.83-5
Restrictions that will never lapse
§
1.83-6
Deduction by employer
§
1.83-7
Taxation of nonqualified stock options
§
1.83-8
Applicability of section and transitional rules
§
1.84-1
Transfer of appreciated property to political organizations
§
1.85-1
Unemployment compensation
§
1.88-1
Nuclear decommissioning costs
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